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企业的全面预算管理对现代企业成熟与发展起到了重大推动作用,是企业内部管理控制的一种有效方法,是值得我国企业学习和借鉴的管理手段。它有助于现代企业制度的建立,有助于企业合理配置资源,有助于现代财务管理方式的适时预算管理。但是,我国企业在实施全面预算管理中还存在一些问题,其观念落后,内容欠缺,只重编制,使得全面预算整体效果不佳。所以,企业要树立科学的全面预算管理理念,建立健全全面预算管理体系,重视控制和考评环节,使这种科学的管理制度能充分发挥其效能。
The overall budget management of a company has played a significant role in promoting the maturity and development of modern enterprises. It is an effective method of internal management and control of enterprises and a management tool worthy of learning and reference by Chinese enterprises. It helps to establish the modern enterprise system, helps enterprises to allocate resources reasonably, and helps the timely budget management of modern financial management. However, Chinese enterprises still have some problems in implementing overall budget management. The concept of backwardness, lack of content and reorganization only make the overall budget less effective. Therefore, enterprises should establish a scientific concept of overall budget management, establish and improve a comprehensive budget management system, and attach importance to control and evaluation processes so that such a scientific management system can give full play to its effectiveness.